Honolulu County Property Tax Appeal Guide
In Honolulu County, file your appeal by January 15, 2026 at City and County of Honolulu — Real Property Assessment Division (RPAD), Department of Budget and Fiscal Services's online portal.
| Deadline | There is no statewide property tax in Hawaii — real property tax is administered by each of the four counties (Honolulu, Hawaii, Maui, Kauai), and each sets its own appeal deadline to its county Board of Review. The earliest is the City and County of Honolulu: January 15 (filings must be postmarked, hand-delivered by 4:30 p.m. HST, or submitted online by 11:59 p.m. HST on January 15). Other counties differ: Kauai is December 31 (of the year preceding the assessment/tax year); Hawaii County (Big Island) and Maui are both April 9 for 2026. Confirm the deadline for the specific county. |
|---|---|
| Lien date | October 1, 2025 |
| Appeal body | Board of Review (BOR) |
| Assessor / district | City and County of Honolulu — Real Property Assessment Division (RPAD), Department of Budget and Fiscal Services |
| Online portal | File online |
How to File a Appeal in Honolulu County
- Gather your assessment notice — it lists your account number and any access code
- File online through City and County of Honolulu — Real Property Assessment Division (RPAD), Department of Budget and Fiscal Services's portal or by mail
- State your grounds and submit evidence (comparable sales, a licensed appraisal, or photos of defects)
- Request an informal review to try to settle before a formal BOR hearing